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Getting Facts in the Administrative Record in Collection Due Process

Level: Advanced
Runtime: 92 minutes
Recorded Date: April 21, 2021
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  • What is the Record Rule?
  • The Importance of the Administrative Record
  • The Record Rule in Collection Due Process Cases
  • Building the Record
  • Challenging the Record
  • Whistleblowers
  • Innocent Spouse
  • Results of Success
  • Conclusion
Runtime: 1 hour, 32 minutes
Recorded: April 21, 2021


The administrative record has taken on increasing importance in tax litigation in cases in which the IRS issues a notice of determination, and especially in jurisdictions that follow the “record rule.” What exactly is the administrative record? How do you ensure that it contains the information you believe it should? How do you challenge it when it doesn’t contain information or when it contains information it should not? This panel will look at each of those issues through the specific lens of Collection Due Process cases while drawing upon litigation and outcomes in other types of tax litigation involving determination letters as well as parallel forms of non-tax litigation where courts are limited to the administrative record.

This program was recorded on April 21st, 2021.

Provided By

American Bar Association
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John B. Snyder III

Director, Low-Income Taxpayer Clinic
University of Baltimore Law School

John B. Snyder III is the Director of the Low-Income Taxpayer Clinic at the University of Baltimore Law School. John earned his JD from Duke University School of Law in 2000.

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Elizabeth Mourges

Senior Attorney
IRS Office of Chief Counsel

Elizabeth is a Senior Attorney at the IRS Office of Chief Counsel.

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Hon. David Gustafson

United States Tax Court

David Gustafson was nominated to the United States Tax Court by President George W. Bush and was confirmed by the U.S. Senate.

Gustafson earned his B.A., summa cum laude, from Bob Jones University in 1978 and his J.D. from the Duke University School of Law in 1981.

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Matthew T. James

Director, Low Income Taxpayer Clinic
Temple University Beasley School of Law

Matthew T. James is the Director of the Low Income Taxpayer Clinic at the Temple University Beasley School of Law.

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